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我国的现代企业年金起源于1991年《国务院关于企业职工养老保险制度改革的决定》中提倡并鼓励企业实行补充养老保险的措施。近几年来,企业年金与养老保险的相互促进发展有目共睹,使得养老保险和企业年金的覆盖率均大幅增加。然而在经过初期的快速发展后,企业年金增长速度趋缓,养老保险制度仍不健全的问题逐渐重新被人所重视。
The modern enterprise annuity in our country originated from the “Decision of the State Council on the Reform of the Endowment Insurance System for Enterprise Workers and Staff Members in 1991”, which advocated and encouraged enterprises to implement supplementary endowment insurance. In recent years, the mutual promotion and development of enterprise annuity and endowment insurance is obvious to all and the coverage rates of pension insurance and enterprise annuity have increased substantially. However, after the initial rapid development, the growth of enterprise annuity has slowed down, and the problem of the still incomplete pension insurance system has gradually been re-emphasized.